Making Tax Digital Deadlines Explained
A clear guide to the key Making Tax Digital for Income Tax deadlines, including quarterly updates, final declarations, payment dates, and what late submission rules mean in practice.
Introduction
Making Tax Digital for Income Tax, often referred to as MTD ITSA, introduces a new reporting schedule for self-employed individuals and landlords across the UK.
Instead of filing one annual Self Assessment tax return in the traditional way, affected taxpayers will need to keep digital records of income and expenses, submit quarterly updates to HMRC, and complete a final declaration at the end of the tax year.
Understanding the deadline structure is essential. Missing a submission date can lead to penalty points and, eventually, financial penalties. For many taxpayers, this represents one of the most significant administrative changes to the UK tax system in recent decades.
This guide explains the main Making Tax Digital deadlines in a clear and practical format so you can stay compliant and plan ahead with confidence.
Quarterly submission deadlines
Under Making Tax Digital, taxpayers must submit four quarterly updates during each tax year. Each update reports a summary of the income and expenses recorded during that quarter.
The standard quarters are aligned with the UK tax year and run as follows:
In most cases, each quarterly update must be submitted within one month after the end of the quarter. For example, income and expenses recorded between 6 April and 5 July must usually be submitted by 5 August.
What quarterly updates actually do
Quarterly updates are designed to give HMRC regular visibility of business or property income during the tax year. They provide periodic summaries of financial activity, but they do not finalise the taxpayer’s overall tax position.
This means that even after all four quarterly submissions have been filed, there is still a final step required at the end of the year to confirm the full tax calculation.
Example timeline for a self-employed business
To see how this works in practice, consider a self-employed graphic designer with a tax year running from 6 April 2026 to 5 April 2027.
After these four quarterly updates, the taxpayer must still submit a final declaration to complete the tax year properly.
Final declaration deadline
At the end of the tax year, taxpayers must complete a final declaration. This is the step that confirms the final tax position and effectively replaces the traditional year-end Self Assessment filing process for those within MTD ITSA.
The final declaration allows taxpayers to include tax reliefs, allowances, additional income sources, and any year-end adjustments needed to arrive at the correct tax liability.
The deadline remains aligned with the current Self Assessment system: 31 January following the end of the tax year.
Tax payment deadlines
Making Tax Digital changes how information is reported, but it does not change the existing Self Assessment tax payment calendar.
In most cases, taxpayers will continue to make payments on the usual dates of 31 January and 31 July, where payments on account apply.
These payments are based on the final tax calculation rather than the quarterly submissions themselves. In other words, quarterly reporting does not mean quarterly tax payments under the current rules.
What happens if you miss a deadline?
HMRC uses a points-based penalty system for late submissions under Making Tax Digital. Each missed submission can generate a penalty point.
Once the relevant points threshold is reached, HMRC may issue a financial penalty of £200. Continued non-compliance or repeated late submissions can lead to further penalties.
This makes deadline management a critical part of MTD compliance. Good record-keeping and timely submissions are no longer just best practice. They are essential.
How to prepare for MTD deadlines
The most effective way to stay compliant is to build a regular digital bookkeeping routine throughout the year rather than trying to prepare everything close to the deadline.
Taxpayers should keep digital records consistently, update income and expenses regularly, review records monthly, and submit quarterly updates before the due date rather than at the last minute.
Many self-employed individuals and landlords choose to work with an accountant or use a compliance platform so that submissions are handled accurately, on time, and in line with HMRC requirements.
Official HMRC guidance
Official HMRC guidance on Making Tax Digital for Income Tax is available here: Sign up your business for Making Tax Digital for Income Tax
Frequently asked questions
Do quarterly updates replace the final tax return completely?
No. Quarterly updates report summary figures during the year, but taxpayers still need to complete a final declaration to confirm their full tax position.
Do I pay tax every quarter under MTD?
Not under the current standard payment structure. Quarterly reporting is separate from the tax payment dates, which generally remain 31 January and 31 July where payments on account apply.
What if I submit late?
Late submissions can lead to HMRC penalty points. Once the points threshold is reached, a £200 penalty may apply, and further late filings can create additional penalties.
Who should prepare early for these deadlines?
Any self-employed individual or landlord who is expected to fall within Making Tax Digital should prepare early by choosing compliant software, organising digital records, and putting a submission process in place before the first quarter ends.
Stay on top of your MTD deadlines
If you want to avoid missed deadlines and make sure your quarterly submissions are completed correctly, our platform can manage the entire process for you.
We support self-employed individuals and landlords across the UK with MTD registration, quarterly submissions, annual Self Assessment, and ongoing compliance reminders.
Included support:
MTD registration
Quarterly submissions
Annual Self Assessment
Compliance reminders
Plans start from £29.99 + VAT per month.
Join the platform and start your MTD compliance today